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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Particular Occupations: Lloyds underwriters

If an individual is a non-resident involved in underwriting activities with Lloyds of London, they will be liable to UK tax on any profit which they receive in connection with those activities.

The tax affairs of the majority of non-resident underwriters are dealt with by

  • Specialist Personal Tax High Net Worth Unit (HNWU), Bradford.

If you have any problems regarding the residence status of the individual please either

  • email - SPT PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB